Economic Responsibility Research Articles

“The people here knew how I used to live, but now I have to start again:” Lived experiences and expectations of the displaced and non-displaced women affected by the Thwake Multipurpose Dam construction in Makueni County, Kenya

BackgroundDam construction and associated disruptive activities such as population displacement can have significant societal consequences, especially for those socially and economically disadvantaged. Though community-level health and social consequences of displacements have been documented, there is little understanding of the individual-level consequences and intra-household gendered dynamics. Objective/methodsWe sought to explore the experiences and expectations of displaced (n = 30) and non-displaced (n = 20) women in Makueni County, Kenya, where Kenya's second largest dam, Thwake Multipurpose Dam, is being constructed. We used qualitative techniques, including photo-elicitation interviews, go-along interviews, key informant interviews, and participant observation, to understand the lived experiences of women affected by the dam construction processes and their associated disruptions. ResultsWe found that both displaced and non-displaced women experienced the impacts of dam construction in four areas, i.e., economic (income loss), health (hearing damage), social (disrupted social networks), and environmental (flooding) domains. Though both groups described adverse effects, the displaced women perceived worse economic and social outcomes than non-displaced ones. Further, older and married women in both groups had the worst lived experiences and negative perceptions about the consequences for social well-being, e.g., loss of cultural identity, land ownership, and access to important religious sites. Changes in livelihood also transformed gender roles as women assumed economic responsibilities to cushion their families from hunger. ConclusionDevelopment projects such as dams negatively impact the host community—displaced and the non-displaced experience adverse health, social, and environmental effects. However, poor women who are smallholder farmers bear the greatest burden. Assessment of individual-level experiences and intrahousehold dynamics might enhance our understanding of the biosocial outcomes of these consequences. Therefore, integrative biosocial approaches should be considered when examining the impacts of dam construction.

Content framing role on public sentiment formation for pre-crisis detection on sensitive issue via sentiment analysis and content analysis.

Social media has been tremendously used worldwide for a variety of purposes. Therefore, engagement activities such as comments have attracted many scholars due its ability to reveal many critical findings, such as the role of users' sentiment. However, there is a lacuna on how to detect crisis based on users' sentiment through comments, and for such, we explore framing theory in the study herein to determine users' sentiment in predicting crisis. Generic content framing theory consists of conflict, economic, human interest, morality, and responsibility attributes frame as independent variables whilst sentiment as dependent variables. Comments from selected Facebook posting case studies were extracted and analysed using sentiment analysis via Application Programme Interface (API) webtool. The comments were then further analysed using content analysis via Positive and Negative Affect Schedule (PANAS) scale and statistically evaluated using SEM-PLS. Model shows that 44.8% of emotion and reactions towards sensitive issue posting are influenced by independent variables. Only economic consequences and responsibility attributes frame had correlation towards emotion and reaction at p<0.05. News reporting on direction towards economic and responsibility attributes sparks negative sentiment, which proves that it can best be described as pre-crisis detection to assist the Royal Malaysian Police and other relevant stakeholders to prevent criminal activities in their respective social media.

Research on the Economic Responsibility Audit of Leading Cadres in Public Hospitals

In China, public hospitals, as the key role of the health responsibility of the people and the important practitioner of the implementation of national strategies, their internal economic activities show a development trend of complexity and diversification. In order to cope with this trend, it has become necessary to conduct economic responsibility audit of leading cadres in public hospitals. At the same time, it is also of great significance to promoting the healthy development of China's medical and health undertakings. Case audit project from the perspective of professional practice, the whole process of observation, and in view of the shortcomings of the audit project, around the reality of the economic responsibility audit work needs, on the audit evaluation system, the audit results using three aspects, hopes to help the audit department of public hospital leading cadres economic responsibility audit project.

Factors affecting social attitude and behavior for the transition towards a circular economy

Environmental obligations of scientists, engineers and members of the research community have evolved further than the quantifiable control of emissions and waste of production. The environmental consciousness of communities as well as individual responsibility for the development of sustainable waste management strategies increased in demand, from urban planners and stakeholders to industries and business model developers. Despite this growing interest, the principal barrier to the implementation of sustainable waste management plans for the promotion of responsible production and consumption as well as the integration of Circular Economy into urban, industrial or otherwise environmentally compromised settings, remains the lack of knowledge and awareness of the benefits of sustainability as well as the active participation on behalf of the public, leading to a limited responsiveness to the individual social, economic and environmental responsibilities. The aim of this short communication is to explore the social factors that affect the transition towards circular economy. As social influence is in many cases overlooked, observation, identification, evaluation, and monitoring of social factors that have the potential to aid or delay circular transition is of imminent importance. At the same time, in line with the digital transition of today's society, the authors explore how digitalization can help with influencing the public in terms of environmental and sustainable education, social responsibility and other main areas of interest. The combination of existing educational models (i.e. gamification) where digitalization is also promoted is deemed very helpful to promote a sustainable way of thinking.

Constitutional principles of economic, administrative, and criminal responsibility in the field of insurance

The constitutional principles of legal liability are an important prerequisite for the introduction of economic, administrative and criminal liability in the insurance sector. The Constitution enshrines the guiding provisions on legal responsibility in general, which later find their consolidation in separate special acts, in particular, those regulating relations in the insurance sphere. The purpose of the work is to clarify the peculiarities of the constitutional regulation of economic, administrative and criminal responsibility in the field of insurance. The research methodology consists of such methods as: dialectical, analysis, synthesis, formal-logical, historical, systemic. The article analyzes the peculiarities of bringing business entities to account in the insurance sector. It was noted that the Constitution of Ukraine establishes the general principles of bringing to legal responsibility, while special legislation establishes direct requirements for bringing to responsibility in certain spheres of socio-economic life. Problematic issues of prosecution in the field of insurance and international experience on this issue have been studied in order to formulate scientifically based conclusions.

Impact of Perception of Corporate Social Responsibility and Innovation on Consumer Attitude: Mediation Role of Consumer Brand Identification in Southern Fujian, China

The image shaping and business behavior of enterprises influence their operations. It is helpful for enterprises to promote a virtuous cycle of economic progress and sustainable development based on corporate social responsibility in a healthy and sustainable economic environment. Based on the theories of corporate social responsibility and innovation perception combined with consumer identity, we constructed a model with research hypotheses in multiple dimensions such as economic responsibility, charitable responsibility, consumer responsibility, environmental responsibility, technology innovation, market innovation, consumer brand identity, purchase intention, and word-of-mouth recommendation. Provincial capitals of sub-provincial cities, prefecture- and county-level cities in southern Fujian were explored using the constructed model. The results from the model showed that perception of corporate social responsibility positively impacted the purchase intention and word-of-mouth recommendation of consumers while corporate innovation perception positively affected the purchase intention and word-of-mouth recommendation of consumers. Corporate innovation perception and perception of corporate social responsibility also influenced consumer brand identity positively. Consumer brand identity played a mediating role in the purchase intention and word-of-mouth recommendation as well as in perception of corporate social responsibility and consumer innovation perception.

Bibliometric Analysis of Sustainable Leadership Using Visual Mapping Technique

Sustainable leadership is a necessity to achieve the goals of sustainable development, such as addressing complex global issues, preserving environmental and social balance, ensuring the well-being of future generations, and promoting innovation. Sustainable leadership in education is important to contribute to sustainable development goals by equipping future generations with environmental, social, and economic responsibilities and integrating sustainability principles into the education system. This study aims to determine the current state of research containing the term "sustainable leadership" by conducting a bibliometric analysis using the Web of Science (WoS) database. The VOSviewer software is employed to visually represent the data obtained from the WoS database. According to the comprehensive bibliometric analysis results, research related to the theme of "sustainable leadership" began to emerge in 2002, with a total of 390 publications identified in the period from 2002 to 2023. The majority of these publications are in the form of articles, reflecting the interest and curiosity within academic circles in this field. However, considering the lower presence of other document types such as conference papers, book chapters, and review articles, there appears to be a growing need for these types of sources. The bibliometric analysis reveals that research on sustainable leadership is predominantly published in the form of articles, with a significant increase observed, particularly in publications from 2019. The VOSviewer analysis of the "sustainable leadership" field categorizes the most commonly used terms into three clusters: "sustainability", "sustainable leadership", and "leadership". In terms of the distribution of articles in the field of sustainable leadership by citing countries, the countries with the highest number of citations are Thailand, South Africa, the United States, and China, respectively. The findings of the analysis are believed to contribute as a resource for future research and benefit researchers in exploring potential topics related to the theme of sustainable leadership in the near future. Additionally, it is noted that there is limited research on sustainable leadership in Turkey, and recommendations are provided for its further development.

The Influence Of Enterprise Strategic Positioning On The Organizational Success Of Mining Investment Companies In China

Pressure on safety and environmental protection continues to rise as a result of legislation such as China's energy reform, resulting in a fall in mineral resource reserves and a decline in grade. China's mining industry's output has fluctuated and dropped. State-owned mining investment and development companies (SOME) bear political, economic, and social responsibilities, but there are issues such as a lack of strategic positioning (SP), slow transformation speed, and poor business flexibility that make ensuring organisational success (OS) difficult. This study aimed to determine the influence of corporate strategic positioning on the organization of state-owned mining investment companies in China with the intent of putting forward practical suggestions on how to effectively formulate and implement strategic positioning, and provide guidance for the organization's strategic decision-making and implementation to achieve organizational success. Keywords: Enterprise Strategic Positioning, Mining Investment, Organizational Success, Social Responsibility, Institutional Advantage, Descriptive Correlational

Evaluating the Human Rights Perspective on Sustainable Development Goals Accessible Health Coverage

Objective: Human Rights Law (HRL) relates to effects investing, that strives to produce helpful social and environmental losses with financial gains. The businesses and organizational managers are exploring innovative economic resources and strategies to increase awareness of the global investment markets' ability to support Sustainable Development Goals (SDGs). Health coverage is essential for prospective human development due to that provides either an inherent human right or a necessary source of societal, economic progress. Widening income disparities, food insecurity, climate change, global financial crises, corruption and mismanagement of public funds, violent conflicts, rising unemployment, and various other difficulties point to a collective failure to achieve the right to development.&#x0D; &#x0D; Method: Hence, HRL-SDGs has been designed for health coverage, including financial risk protection, access to excellent necessary healthcare services, and essential drugs and immunizations that are safe, effective, high quality, and cost-efficient. SDGs are established to be progress that satisfies their demands of the people with jeopardizing future generations' potential to achieve the identical.&#x0D; &#x0D; Result: SDGs are promoted is a strategy for better satisfying the demands of society, the environment, and the economy. The process is performed through gradually integrating and realizing core human rights and essential economic responsibilities. Human rights and sustainable development improvement humans are interrelated and positively reinforcing ideas.&#x0D; &#x0D; Conclusion: Human rights-based processes aim to help analyze discriminatory behaviors and imbalanced allocations of strength that establish results in development limitations.

Grandparenting and Retirement: Re-thinking Roles, Reciprocity, and Responsibility in Milan and Yaoundé

In this article we comparatively explore experiences and notions of retirement in two ethnographic sites of Milan, Italy, and Yaoundé, Cameroon, by paying attention to how grandparenting is perceived and practiced in relation to kinship roles and responsibilities. The paper draws on comparative insights from the ASSA project and focuses on Walton’s research in Milan and Awondo’s in Yaoundé, carried out between 2018–2019. The paper explores how both retirement and grandparenting can be embedded in social and moral narratives, gendered distinctions, and various idealisations, while also reflecting individual positionalities and economic roles and responsibilities. Our discussion moves beyond the family context as a unit for analysis, considering how grandparents enact care in urban communities and related online environments such as WhatsApp groups. After a brief introduction to the two field sites, the first section of the paper addresses retirement in Milan and Yaoundé, before turning to consider how grandparenting and retirement is linked to wider conceptions of obligation and freedom in these two different urban neighbourhood contexts.

Effect of Widowhood on Economic and Social Wellbeing of Widows in Kisumu East Sub County, Kisumu County, Kenya

The death of a husband is one of the most traumatic experiences that is accompanied by additional social and economic responsibilities. Worldwide, the rate of widowhood is on the rise and it comes with multiple social and economic roles. In Kenya, more specifically, Kisumu County, there is an alarming increase in the number of widows who have to have to contend with the additional social and economic burden due to spousal loss. The current study sought to assess the effect of widowhood on economic and social wellbeing of widows in Kisumu East Sub County, Kisumu County, Kenya. The study used purposive sampling to select 50 widows in Kisumu East Sub County. The research design used was quantitative and qualitative in nature. Data was gathered using questionnaires and focus group discussions. The researcher had 5 focus group discussions with the widows to extract in depth information on widows’ economic and social wellbeing. The findings report that widowhood, heightens social and economic challenges thus affecting the wellbeing of widows. The findings also show that widows in Kisumu East Sub County, Kisumu County, have social and economic hardships that impact on their lives. The study recommends that the government and the community should empower widows economically to help them initiate sustainable income generating projects, business and acquisition of new skills which may allow them to seek better medical care for themselves and their families. Additionally, the community and the government, should nurture and inculcate positive guidelines on social inclusivity of widows. Moreover, widows should also be sensitized on healthy ways of socially and economically integrating themselves in the society by establishing productive and sustainable social and financial welfare groups.

Strategic Orientation, Corporate Social Responsibilities and Firm Performance in Nigerian Airports

One of most important pillars that have major implications for an organizations structure, activities investments relations with market and performance is strategy. Adopting the best strategy out there requires organization to coordinate their approaches in establishing industry positions and or by relying on its resources, competences, and capabilities in an effort to achieve a fit with their internal and external environments and in turn achieve a sustained competitive advantage and improved business efficiency. Therefore, strategic orientation of the firm reflects its operational, marketing and entrepreneurial posture. The objectives of this study are to examine the relationship between Strategic Orientation, Corporate Social Responsibilities and Firm Performance in Nigerian Airports. Quantitative approach was used through the use of survey questionnaire. The population for this study is the staff working at both listed airport in the northern Nigeria. The respondents were the airport managers, staff, passengers, head of parastatals and community members. The result of the study found that there is no effect of Philanthropic responsibility, Legal responsibilities, Ethical responsibilities and Economic responsibilities on the Strategic Orientation of listed state airport in northern Nigeria.

Hot spot mining and trend analysis of Economic Responsibility Audit based on knowledge graph

Economic Responsibility Audit (ERA) of China is a unique audit system in the world. To explore and predict the Chinese economy responsibility audit, this study conducts a multi-dimensional analysis of research literature on ERA from 1986 to 2022 based on knowledge graph. Using Citespace software, we established a sound theoretical and a scientific evaluation system of ERA, which carry out an effective data application. This analysis unveils the intricate tapestry of research themes within the realm of ERA, with particular emphasis on the establishment of a robust theoretical foundation, the identification of pivotal audit focal points, the construction of a rigorous evaluation framework, and the adept utilization of data for effective decision-making. The research concluded that the trend of ERA is deeply integrated with performance management, national governance, Big data, etc.​ In addition, we also point out that applying interdisciplinary knowledge system to establish an innovative thinking system is the key point to the ERA’s future research. The research results also demonstrate that learning from the mature experience of international audit field and the forefront of theoretical research can effectively promote relevant empirical research.

The Measure of an Outcome: Comparing Norming and Stacking to Benchmark the Effectiveness of Brain Injury Rehabilitation Services.

Practitioners have a clinical, ethical, academic, and economic responsibility to dispassionately consider how effective their services are. Approaches to measure how "good" or "bad" healthcare is include clinical audit, satisfaction surveys, and routine outcome measurement. However, the process of comparing the clinical outcomes of a specific service against the 'best' services in the same specialism, also known as benchmarking, remains challenging, and it is unclear how it affects quality improvement. This paper piloted and compared two different approaches to benchmarking to assess clinical outcomes in neurorehabilitation. Norming involved comparing routine measures of clinical outcome with external validators. Stacking involved pooling and comparing internal data across several years. The analyses of routine clinical outcome data from 167 patients revealed significant differences in the patient characteristics of those admitted to the same service provider over time, but no differences in outcomes achieved when comparing with historical data or with external reference data. These findings illustrate the potential advantages and limitations of using stacking and norming to benchmark clinical outcomes, and how the results from each approach might be used to evaluate service effectiveness and inform quality improvement within the field of brain injury rehabilitation.

The relationship between mental fatigue and social responsibility among nurses who provided care to patients with coronavirus disease 2019: a cross-sectional study

Background and AimMental fatigue (MF) was a major challenge for nurses during the coronavirus disease 2019 (COVID-19) pandemic. Nurses’ sense of responsibility towards their patients and societies may influence their MF. This study aimed to assess the relationship between MF and social responsibility (SR) among nurses who provided care to patients with COVID-19.MethodsThis cross-sectional descriptive-analytical study was conducted in 2021. Participants were 258 nurses randomly selected from eleven COVID-19 care hospitals in Tehran, Iran. Data were collected using three self-report instruments, namely a demographic questionnaire, the Mental Fatigue Scale, and the Social Responsibility Questionnaire. The SPSS software (v. 16.0) was used to analyze the data at a significance level of less than 0.05.ResultsThe mean scores of MF and SR were 31.73 ± 7.35 and 3.45 ± 0.35, respectively. The highest and the lowest scored SR subscales were ethical responsibilities with a mean of 3.67 ± 0.42 and economic responsibilities with a mean of 2.93 ± 0.62. MF had a significant negative correlation with legal responsibilities and a significant positive correlation with economic responsibilities (P < 0.05). The only significant predictor of SR was financial status which significantly predicted 4.3% of the variance of SR (P < 0.05).ConclusionMore than half of the nurses who provided care to patients with COVID-19 suffered from MF and their mental fatigue had a significant correlation with their legal and economic responsibilities. Healthcare authorities and policymakers need to develop programs to reduce nurses’ MF and improve their satisfaction.

The Environmental Tax Scheme in China’s Large-Scale Pig Farming: Balancing Economic Burden and Responsibility

China has implemented an environmental protection tax for large-scale agricultural farming to address environmental pollution caused by livestock and poultry breeding. Studying the environmental management of large-scale pig farming is crucial for controlling agricultural pollution. However, the economic impact and effectiveness of the current tax design, including responsibility sharing, tax rates, and taxpayers, are unclear. This study aims to address these gaps. Firstly, two types of taxation principles, production-based and consumption-based, are established, and their effects on pollution emissions distribution between pig production and marketing areas are comparatively analyzed. Secondly, the economic impact of consumption-based environmental taxes is estimated from inter-provincial and rural–urban perspectives under the current tax mechanism. Thirdly, a new alternative tax rate aligned with inter-provincial pig consumption levels is proposed based on the consumption principle. By comparing alternative tax systems, the potential impact of the current environmental tax on the regional economic burden is analyzed. The results highlighted that a production-based tax system resulted in 83% of regions experiencing varying degrees of implicit emission transfers, and a consumption-based tax system helped coordinate the environmental economic burden between pig production and marketing regions. Additionally, a linear relationship between tax rates and pork consumption expenditure not only alleviated the overall economic burden, leading to tax savings in 30% of regions, but also increased the national environmental revenue from the pig farming industry, resulting in a remarkable 147% rise in overall environmental tax revenue. These findings provide theoretical support for adjusting responsibility and economic burden through environmental tax modifications, facilitating the establishment of a compensation mechanism for the benefits between pig production and marketing areas.

Efektivitas Pembelajaran Berbasis Studi Kasus Untuk Membentuk Persepsi Mahasiswa Akuntansi Terhadap Corporate Social Responsibility (CSR) “Studi Kasus Di PTS X Surabaya”

Education about CSR will shape students' understanding and perceptions of CSR, so that higher education, especially accounting majors must determine appropriate learning methods so that students understand and have positive perceptions about CSR. The purpose of this research is to determine the effectiveness of the case-based learning method to form positive perceptions about CSR for accounting students when online learning is carried out during the COVID-19 pandemic. This research was conducted at the accounting department of PTS X, a private university in Surabaya.This study used a mixed method between qualitative analysis which was obtained the data through interviews, document analysis and observation and was strengthened by the results of descriptive statistics whose data were obtained through distributing questionnaires to 67 students. The results of this study indicate that the case study-based learning method is still effective in forming positive perceptions of accounting students about CSR even though learning is carried out online during pandemic. Accounting students have a good understanding of the responsibilities that must be carried out by companies, not only economic responsibilities but also legal responsibility, ethical responsibility, stewardship principle, company employee-relationship, and social responsibility. The results of this study also show that students perceive that CSR is beneficial for companies. This research was conducted with one shot study, so it does not measure the difference between before and after study CSR. Future research is expected to be carried out using a longitudinal model or a cross-sectional model so that can measure the differences in perceptions between before and after study CSR.

Influence of Sustainability Marketing Performance on Organisational Sales Performance in the Food and Beverage Companies in Nigeria

The study investigated sustainability marketing and organisational sales results in the food and beverage companies based on a study of Nigerian Bottling Company Plc in Lagos State. The study adopted a quantitative research method in terms of a descriptive research strategy using a survey method. A sample of 337 respondents was chosen through purposive sampling technique and convenience sampling technique to select respondents from the Nigerian Bottling Company Plc headquarters in Ebute Metta and Agidingbi areas of Lagos State. Data collection was done through a designed questionnaire and was analysed through the utilisation and employment of frequency distribution, simple percentages, means, standard deviations and regressionre analysis. The findings and outcomes from the data analysis indicated that social responsibility, economic responsibility and environmental responsibility have a significant positive influence on the sales performance of the Nigerian Bottling Company Plc in Lagos State. It was therefore concluded that sustainability marketing has a significant positive influence on organisational sales performance in the Nigerian Bottling Company Plc in Lagos State. In consensus with the results and conclusion of this work, it was recommended among other things that sustainability marketing strategy should be done in a meaningful manner that creates value for the communities and society, shareholders and investors as well as the environment in which the Nigerian Bottling Company in Lagos State operates.

Regional mechanism for managing the sustainable development of an industrial enterprise

The article describes an approach to the analysis and management of sustainable development of industrial enterprises and presents a comprehensive strategy for the analysis and management of sustainable development within an industrial enterprise. A control mechanism is presented that is crucial for determining the result of a controlled object and which can be used in a control system. The mechanism for managing the sustainable development of an industrial enterprise is a comprehensive and systematic approach that includes several stages. Various types of enterprise sustainability are considered: economic as its ability to generate profit and remain financially viable in the long term; social as its ability to work in a way that benefits society as a whole, including its employees, customers and the communities in which it operates; environmental as the efforts of a company or organization to minimize the negative impact on the environment while ensuring long-term economic viability; risk as the ability of a business to identify, manage and mitigate various types of risks in such a way as to ensure long-term viability and sustainable growth. The results of this assessment of the level of sustainable development serve as the basis for the development of management decisions and recommendations for the next stage, which may include adjustments to the foundations of sustainable development management. The principles of sustainable development of an industrial enterprise are formulated: environmental responsibility, social responsibility, economic responsibility, innovation, continuous improvement, cooperation, transparency. The article presents methods for managing the sustainable development of an industrial enterprise: developing and implementing a sustainable development policy, conducting a sustainable development assessment, sustainable supply chain management, environmental impact assessment, implementing an environmental management system, eco-design, implementing an energy management system, life cycle assessment, corporate social responsibility, investment in employee training. A regional approach is proposed, as well as a methodology for assessing the levels of sustainable development using qualitative and quantitative indicators. The principles of sustainable development management are outlined.

Economic and Corporate Criminal Responsibility Policy in Renewing National Criminal Law

&lt;em&gt;There needs to be a realignment of arrangements regarding corporate criminal liability which concerns regulation of when a corporation is said to have committed a crime, who within the corporation can be held accountable and the provision of appropriate sanctions for corporations that commit crimes, so that there is alignment of rules that have an impact on achieving legal objectives. Based on this background, this study uses two problem formulations, the first is how to regulate corporate criminal responsibility in economic crimes and how to reform the law on corporate criminal responsibility in economic crimes in Indonesia? This research method uses a normative method that departs from differences in criminal liability arrangements for corporations that commit criminal acts under Indonesian law which will result in weak law enforcement against corporate crimes. The results of this study are first, Corporate Responsibility has been regulated in several laws and regulations in Indonesia, but each law and regulation that regulates corporate crime in terms of scope, definition and subject matter varies, therefore there is a need codification and harmonization. provisions regarding corporate crime in order to create legal certainty. &lt;/em&gt;